26 USC § 5179 - Registration of stills

---
identifier: "/us/usc/t26/s5179"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5179 - Registration of stills"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5179"
section_name: "Registration of stills"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "B"
subchapter_name: "Qualification Requirements for Distilled Spirits Plants"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1355; amended Pub. L. 94–455, title XIX, §§ 1905(b)(6)(C), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 98–369, div. A, title IV, § 451(b)(1), July 18, 1984, 98 Stat. 819.)"
---


# § 5179. Registration of stills

**(a)** **Requirements** Every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register such still or apparatus with the Secretary immediately on its being set up, by subscribing and filing with the Secretary a statement, in writing, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its capacity, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used (except that stills or distilling apparatus not used or intended to be used for the distillation, redistillation, or recovery of distilled spirits are not required to be registered under this section).

**(b)** **Cross references**

**(1)** For penalty and forfeiture provisions relating to unregistered stills, see sections 5601(a)(1) and 5615(1).

**(2)** For provisions requiring notification to set up a still, boiler, or other vessel for distilling, see section 5101(a)(2).

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1355; amended Pub. L. 94–455, title XIX, §§ 1905(b)(6)(C), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 98–369, div. A, title IV, § 451(b)(1), July 18, 1984, 98 Stat. 819.)

## Editorial Notes

### Prior Provisions

A prior section 5179, , , related to “survey of distillery”, prior to the general revision of this chapter by .

Provisions similar to those comprising this section were contained in prior sections 5174 and 5275(2), , , 651, prior to the general revision of this chapter by .

### Amendments

1984—Subsec. (b)(2).  substituted “notification to set up a still, boiler, or other vessel for distilling, see section 5101(a)(2)” for “permit to set up a still, boiler or other vessel for distilling, see section 5105”.

1976—Subsec. (a). , struck out “or his delegate” after “Secretary”.

Subsec. (b)(1). , struck out “, 5601(b)(1),” after “5601(a)(1)”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Amendment by  effective on first day of first calendar month which begins more than 90 days after , see , set out as an Effective Date note under .

### Effective Date of 1976 Amendment

Amendment by  effective on first day of first month which begins more than 90 days after , see , set out as a note under .